Ireland Rent Tax Credit 2027 Calculator

Estimate your 2027 Irish Rent Tax Credit — EUR 1,000 single or EUR 2,000 jointly assessed couple. Plus claim retroactively for tax years 2022-2026 if you didn't claim then.

Tax Credit
Net Rent Cost
Available Backdate
Annual rent paid
Credit cap (year + filer)
Credit applied (min of cap or 20% × rent)
Net rent after credit
Years still claimable retrospectively
Potential backdate value
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Ireland's Rent Tax Credit was introduced in Budget 2023 as a temporary measure to help private renters. The 2027 credit is EUR 1,000 for single filers and EUR 2,000 for jointly assessed couples — applied at 20% rate on rent paid, capped at the credit amount. Parents paying for a dependent student child's rent near college can also claim. The tenancy must be registered with the Residential Tenancies Board (RTB) — licensee 'rent-a-room' arrangements and HAP/social housing are excluded.

Eligibility and 4-Year Backdating

Eligible: tenants of RTB-registered private tenancies in their principal private residence. Parents paying for a dependent student child's rent at college are also eligible (subject to the child being under 23, in full-time third-level education, residing in the rented property during term). Not eligible: rent-a-room licensee arrangements (informal sharing without lease), HAP/RAS social housing tenants, council tenants, and rent paid to a parent. Critically, the credit can be backdated up to 4 tax years — so in 2027 you can still claim 2023, 2024, 2025, 2026 if not previously claimed. Potential total: EUR 3,750+ for a single filer who never claimed.

How to Claim via myAccount

Log into myAccount on Revenue.ie → PAYE Services → 'Review your tax' for the relevant year → Manage your tax credits → Add 'Rent Tax Credit'. You'll need: landlord's name, RTB registration number (or RTB receipt), rental property address, rent amount paid, and dates of tenancy in the year. If self-assessed, claim via Form 11 in Revenue Online Service (ROS). Once approved, you can either receive the credit in your monthly payslip (forward-looking) or as a refund (back-dated years). Couples jointly assessed should ensure both names are on the lease or the tenancy is in the higher-earner's name for maximum benefit. Save your lease and bank transfer evidence for 6 years in case Revenue audits.

Last updated May 2026. Sources: Revenue.ie, Citizens Information.